1991 (1) TMI 302

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....The present appeal is directed against the order-in-appeal No. PPM-326/RK-57/87 dated 16-12-1987 passed by the Collector of Central Excise (Appeals), Bombay rejecting the appeal filed against the Memorandum issued in File No. V-14D(18)-1/MN/85/REC dt. 29-8-1988, issued by the Additional Collector of Central Excise, Jamnagar, so far as it relates to the intimation given thereunder, regarding adjust....

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....tity and directed them to make payment of  Rs. 8643.13. The appellants, vide their letter dated 21-8-1985 however objected to the said direction, and pleaded that they were entitled to utilise the said credit towards the duty on any finished product. The same was however not replied, and instead, vide memorandum mentioned hereabove, the Assistant Collector ordered the adjustment of the s....

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....given. Relying on the decision of CEGAT SRB in Beehive Foundry Engineering Works v. CCE, - 1986 (23) E.L.T. 496 (Tri.) = 1986 (7) ETR 141, he submitted that the letter from the Supdt. could not be considered as an order confirming demand and order of the Assistant Collector, adjusting the said amount against the other refund claimed sanctioned was not correct, and the same has to be set aside. ....

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....mination here is, whether the Supdt. could have demanded such an amount, and that too, without issue of any show cause notice and without hearing the party in that regards. 7. Demand for such credit, even assuming to have been wrongly availed of, can be raised as provided for in Rule 56A(5) of the Central Excise Rules, and as per the provisions of the said Rule, the authority competent to raise....